Kornhauser essay published
<p>An essay by Professor <a href="http://www.law.asu.edu/Apps/Faculty/Faculty.aspx?individual_id=50982">M… E. Kornhauser</a> of the Sandra Day O'Connor College of Law, entitled “Cognitive Theory and the Delivery of Welfare Benefits,” recently was published in the Loyola University Chicago Law Journal.</p><separator></separator><p>The article examines the political and economic rationales underlying the federal government's use of the tax system as a mechanism to deliver welfare to the poor. It concludes that certain direct-spending programs can be more efficient and generate more public support than tax expenditures.</p><separator></separator><p>Kornhauser contributed the essay to the Law Journal’s symposium issue, “Tax Law in a Liberal Democracy: Exploring the Relationship Between Tax and Good Governance.”</p><separator></separator><p>Click <a href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1351890#">here</a> to read it.</p><separator></separator><p>Her research focuses on the intersection of federal income taxation and society, and explores the philosophical, social, political, gendered and historical aspects of taxation. Kornhauser, who joined the faculty in 2006, enjoys helping students learn about this intersection and understand the more technical aspects of taxation.</p>